Chapter 22
Beverages, spirits and vinegar
Notes.
1- This Chapter does not cover:
a) Products of this Chapter (other than those of heading No. 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading No. 21.03);
b) Sea water (heading No. 25.01);
c) Distilled or conductivity water or water of similar purity (heading No. 28.51);
d) Acetic acid of a concentration exceeding 10% by weight of acetic acid (heading No. 29.15);
e) Medicaments of heading No. 30.03 or 30.04; or
f) Perfumery or toilet preparations (Chapter 33).
2- For the purposes of this chapter and of chapters 20 and 21, the “alcoholic strength by volume” shall be determined at a temperature of 20 °C
3- For the purposes of heading No. 22.02, the term “non-alcoholic beverages” means beverages of an alcoholic strength by volume not exceeding 0.5 % vol. Alcoholic beverages are classified in headings Nos. 22.03 to 22.06 or heading No. 22.08 as appropriate.
Subheading
Note.
1- For the purposes of subheading No. 2204.10, the expression “sparkling wine” means wine which, when kept at a temperature of 20 °C in closed containers, has an excess pressure of not less than 3 bars.
The exportation of exportable items is subject to the approval of the Ministry of Commerce.